The First National Bank of Litchfield: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.32% (2Q26), against the 2.50% a bank must hold above each risk-based minimum to pay dividends and discretionary bonuses without limits. The buffer is the smallest of the three cushions over the minimums; here the binding ratio is Total capital. The bank clears the requirement. Filed figure: 8.32% (RCOAH311).
What each ratio is made of, 2Q26
Open a ratio to see its numerator and denominator as filed, our recomputation, and how far it sits above each regulatory line.
Common equity Tier 1 ratio 15.12% +8.62 pp over well capitalized
Common equity Tier 1 is the loss-absorbing core: common stock, retained earnings and most of accumulated other comprehensive income, less goodwill, intangibles and other deductions. It is measured against risk-weighted assets.
| Common equity Tier 1 capital | $17.5M | 17,475 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $115.6M | 115,614 | RCOAA223 |
| Recomputed ratio | 15.12% | numerator / denominator | |
| Filed ratio | 15.12% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.62 pp | $9.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.12% +7.12 pp over well capitalized
Tier 1 adds additional Tier 1 instruments, such as qualifying noncumulative perpetual preferred stock, to common equity Tier 1. Measured against risk-weighted assets.
| Tier 1 capital | $17.5M | 17,475 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $115.6M | 115,614 | RCOAA223 |
| Recomputed ratio | 15.12% | numerator / denominator | |
| Filed ratio | 15.12% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.12 pp | $8.2M | capital that could be lost first |
Total risk-based capital ratio 16.32% +6.32 pp over well capitalized
Total capital adds Tier 2, mostly qualifying subordinated debt and the allowance for credit losses up to 1.25% of risk-weighted assets, to Tier 1. Measured against risk-weighted assets.
| Total capital | $18.9M | 18,871 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $115.6M | 115,614 | RCOAA223 |
| Recomputed ratio | 16.32% | numerator / denominator | |
| Filed ratio | 16.32% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.32 pp | $7.3M | capital that could be lost first |
Tier 1 leverage ratio 11.50% +6.50 pp over well capitalized
Tier 1 capital over average total assets for the quarter, with no risk weighting. It caps how far a bank can grow on low-risk-weight assets.
| Tier 1 capital | $17.5M | 17,475 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $152.0M | 151,988 | RCOAA224 |
| Recomputed ratio | 11.50% | numerator / denominator | |
| Filed ratio | 11.50% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.50 pp | $9.9M | capital that could be lost first |
Amounts in the middle column are thousands of dollars as filed. Ratios are the standardized column of Schedule RC-R Part I.
The capital stack, $ thousands
From common equity to total capital, then the denominators the ratios divide by. Negatives in parentheses.
| Line | 2Q26 | 1Q26 | 4Q25 | 3Q25 | 2Q25 | 1Q25 | Source |
|---|---|---|---|---|---|---|---|
| Common stock plus related surplus, net of treasury stock | 400 | 400 | 400 | 400 | 400 | 400 | RCOAP742 |
| Retained earnings | 17,075 | 16,873 | 16,637 | 16,387 | 16,219 | 15,990 | RCOAKW00 |
| Accumulated other comprehensive income | (1,286) | (1,508) | (1,131) | (1,394) | (1,801) | (2,050) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 16,189 | 15,765 | 15,906 | 15,393 | 14,818 | 14,340 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,286 | 1,508 | 1,131 | 1,394 | 1,801 | 2,050 | P859 - P840 |
| Common equity Tier 1 capital | 17,475 | 17,273 | 17,037 | 16,787 | 16,619 | 16,390 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 17,475 | 17,273 | 17,037 | 16,787 | 16,619 | 16,390 | RCOA8274 |
| Tier 2 capital | 1,396 | 1,379 | 1,355 | 1,353 | 1,353 | 1,334 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,396 | 1,379 | 1,355 | 1,353 | 1,353 | 1,334 | RCOA5310 |
| Total capital | 18,871 | 18,652 | 18,392 | 18,140 | 17,972 | 17,724 | RCOA3792 |
| Total risk-weighted assets | 115,614 | 114,243 | 116,157 | 108,234 | 108,927 | 108,459 | RCOAA223 |
| Average total assets for the leverage ratio | 151,988 | 149,042 | 141,544 | 138,344 | 140,806 | 133,291 | RCOAA224 |
Risk-weighted assets by exposure category, 2Q26
Each category's exposure is filed across the risk-weight columns of Schedule RC-R Part II; its risk-weighted assets are each allocation times its weight. The average risk weight says how much capital a dollar of that exposure consumes.
| Category | Exposure | Risk-weighted | Avg weight | Share of RWA | Source |
|---|---|---|---|---|---|
| Cash and balances due | $9.4M | $111K | 1.18% | 0.10% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $25.4M | $5.2M | 20.44% | 4.50% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $1.1M | $216K | 20.00% | 0.19% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $25.3M | $14.1M | 55.56% | 12.16% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $81K | $122K | 150.00% | 0.11% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $87.3M | $87.1M | 99.78% | 75.32% | RC-R Part II, item 4.d, 5.d |
| All other assets | $4.4M | $4.0M | 90.48% | 3.46% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $4.8M | $4.8M | 100.00% | 4.17% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $600 | NA | 0.00% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $115.6M | ties to item 31 ($115.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $115.6M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $115.6M | RCONG641, ties |
12 quarters against the asset-tier median
| Quarter | Framework | CET1 | Tier 1 | Total capital | Leverage | Tier median CET1 | Tier median Tier 1 | Tier median Total capital | Tier median Leverage |
|---|---|---|---|---|---|---|---|---|---|
| 2Q26 | Risk-based | 15.12% | 15.12% | 16.32% | 11.50% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.12% | 15.12% | 16.33% | 11.59% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.67% | 14.67% | 15.83% | 12.04% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 15.51% | 15.51% | 16.76% | 12.13% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 15.26% | 15.26% | 16.50% | 11.80% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 15.11% | 15.11% | 16.34% | 12.30% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 15.45% | 15.45% | 16.70% | 12.73% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 15.94% | 15.94% | 17.19% | 12.56% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 15.89% | 15.89% | 17.14% | 12.40% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 15.70% | 15.70% | 16.95% | 11.94% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 15.17% | 15.17% | 16.42% | 12.03% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.80% | 15.80% | 17.05% | 11.58% | 14.65% | 14.67% | 15.79% | 10.60% |
NA means not filed for that quarter: a community bank leverage ratio filer files no risk-based ratios. Tier medians are the served benchmark for banks in the same asset tier.
Against similar banks, 2Q26
| Bank | Assets | Framework | CET1 | Tier 1 | Total capital | Leverage |
|---|---|---|---|---|---|---|
| The First National Bank of Litchfield (this bank) | Risk-based | 15.12% | 15.12% | 16.32% | 11.50% | |
| State Bank of Table Rock | $150.4M | CBLR | NA | NA | NA | 9.72% |
| Great Plains Bank | $150.4M | CBLR | NA | NA | NA | 17.69% |
| Farmers State Bank | $150.5M | CBLR | NA | NA | NA | 12.70% |
| Moultrie Bank & Trust | $150.6M | CBLR | NA | NA | NA | 14.07% |
| Increase Bank | $150.7M | CBLR | NA | NA | NA | 9.57% |
| Sweet Water State Bank | $150.0M | CBLR | NA | NA | NA | 9.74% |
| Heritage Bank of Schaumburg | $150.0M | Risk-based | 19.35% | 19.35% | 20.50% | 10.86% |
| The Sacramento Deposit Bank | $149.8M | Risk-based | 14.69% | 14.69% | 15.59% | 9.46% |
| Bank of Hartington | $151.0M | Risk-based | 11.39% | 11.39% | 12.50% | 9.05% |
| Grand Missouri Bank | $151.1M | CBLR | NA | NA | NA | 13.72% |
| Peer 25th percentile | 13.04% | 13.04% | 14.05% | 9.61% | ||
| Peer median | 14.69% | 14.69% | 15.59% | 10.30% | ||
| Peer 75th percentile | 17.02% | 17.02% | 18.04% | 13.46% | ||
| This bank's percentile | 67 | 67 | 67 | 60 |
Peer ratios use the same basis as this bank: the standardized column of Schedule RC-R where served, the filed summary otherwise. Similar banks are the nearest banks by size in the same asset tier.
Source: FFIEC Call Report Schedule RC-R, Parts I and II, as filed. Well capitalized means at least 6.5% CET1, 8% Tier 1, 10% total capital and 5% leverage under the prompt corrective action rules; a community bank leverage ratio filer must instead hold the leverage ratio its framework requires. The same figures are in the API at /api/v1/banks/370347/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.